9911796707
TMI Blog2024 (5) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... s no more res integra and is squarely covered by the judgement of Hon ble Gujarat High Court in the case of CENTRAL EXCISE VERSUS INDUCTOTHERM INDIA P LTD [ 2014 (3) TMI 921 - GUJARAT HIGH COURT] . Hon ble High Court while considering the issue of admissibility of Cenvat credit of Service Tax paid on Cargo Services, held that any service availed by the Exporter, until the goods left India from the port, shall be considered as services used in relation to clearance of final products upto the place of removal - it is the Appellant and not the Container Corporation of India Ltd. who continued to remain owner of the goods till the goods are exported. Therefore, the place of removal would be JNPT Mumbai and not ICD Kanpur. The Appellant has righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.3,38,025/- is set aside. The impugned order is set aside - appeal allowed. - HON BLE MR. P. K. CHOUDHARY , MEMBER ( JUDICIAL ) And HON BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) Shri Nishant Mishra , Advocate for the Appellant Shri Sandeep Pandey , Authorized Representative for the Respondent ORDER P. K. CHOUDHARY : The present appeal has been filed by the Appellant assailing the Order-in-Appeal No.312/ST/ALLD/2018 dated 25.07.2018 passed by the learned Commissioner (Appeals) CGST Central Excise, Allahabad. Vide the impugned Order-in-Appeal learned Commissioner has passed the order as under:- 5. In view of the above, I modify the impugned order dated 19.03.2018, as under:- (i) Confirmation of demand of wrongly availed Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinued to remain owner of the goods till the goods are exported. Therefore, the place of removal would be JNPT Mumbai and not ICD Kanpur. The Appellant has rightly availed Cenvat credit on Service Tax paid on GTA from ICD Kanpur to JNPT, Mumbai. Accordingly, the demand on account of Cenvat credit amounting to Rs.98,765/- alongwith interest is set aside, penalty of Rs.49,383/- imposed under Rule 15(2) of Cenvat Credit Rules is also set aside. 4. Now we come to the second issue; in the year 1986, when the existing unit was established, M/s Indian Rayon Corporation Ltd Indian Rayon . requested East Central Railways, Dhanbad Division for a manned 'C' Level Crossing between KM 103/1-2 between RNQ-JGF Stations. The request made was accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal population of 3 (Three) Lakh. There are school, residential colonies, markets and other industries, situated nearby this railway crossing area. Thus, the railway crossing in question is used not only by the Appellant but also by residents of the colonies and also by industries situated in the adjoining areas. That in the aforesaid background, during the period 2014-15 2015-16, Appellant paid an amount of Rs.14,22,468/- and Rs.14,61,966/-respectively to East Central Railways as recovery of wages of two gate keepers of railway crossing. As the charges were not in respect of any service provided by Railways to Appellant, hence neither Railways charged service tax on the same, nor Appellant paid service tax under reverse charge mechanism. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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